The Australian state of Tasmania issued adhesive revenue stamps from 1863 to 1998, although impressed stamps had appeared briefly in the 1820s. There were general revenue and stamp duty issues, as well as a number of specific issues for various taxes. [1]
Tasmania's first set of revenue stamps was issued in 1863. Four values ranging from 3d to 10/- were issued, portraying Saint George and the Dragon. The initial issue was imperforate, but some unofficial perforations were done locally. Reissues of this design, with changes in the perforation, colour or paper, appeared between 1880 and 1888. In 1880, a new design showing a platypus was issued. Initially, four values ranging from 1d to 1/- were issued, but other values were added later. Throughout the 19th century, Tasmanian postage stamps were also valid for fiscal use, while the revenues were also accepted for postal use. [2]
In 1900, a number of the platypus and St. George revenue issues, as well as £1 postage stamps portraying Queen Victoria, were overprinted REVENUE. These overprints were made since the newly formed Commonwealth of Australia, required the separation of state taxes from the new federal postal service. [3] Between 1913 and 1918, some of these stamps were surcharged.
A numeral design was introduced in 1904, and this remained in use until 1952 with a variety of perforations and watermarks. A number of surcharges were also issued between 1907 and 1952. The platypus design of 1880 was reintroduced in 1929, when a 1d value was printed in the same design but from a new plate. Other values, including some surcharges, were issued later on from 1930 to 1940, and they remained in use alongside the numerals until the 1950s.
From 1955 onwards, a new set of pictorials with designs showing a platypus, King William pine, and heraldic lion with a pylon. These were reissued with some minor changes in the 1960s, until they were replaced by a decimal set in 1966. The new set had designs showing a Tasmanian devil, blue gum flower, and a pylon. Revenues were phased out in the 1990s and were withdrawn in about 1998. [4]
From 1 March 1880, stamps were issued to pay for beer duty. Many of these are quite rare as they were meant to be destroyed upon use. Tasmania continued to issue beer duty stamps in various designs until 1918. In 1920, beer duty stamps of Australia began to be used, replacing the state issues. [5]
Between 1935 and 1937, various stamp duty numeral stamps were overprinted WAGES TAX. The overprint has two different settings, each exists in red and black. In 1940, some numeral or platypus stamps were overprinted TAX INSTALMENT, sometimes additionally surcharged, replacing the wages tax stamps. These are quite rare and many of the surviving stamps are believed to be archive copies from government records, not necessarily issued stamps. Another set of tax instalment stamps was issued in 1941. The set was a keytype that was used in all Australian states, and Tasmanian issues are identified by the abbreviation TAS. under the value. Twenty nine values ranging from 1d to £5 were issued, and they are most commonly found in mint condition. [4]
Circular handstamps showing the payment of newspaper duty were used in Tasmania (then known as Van Diemen's Land) between 1827 and 1829. Different circular handstamps were used to pay the stamp duty on cheques or receipts in 1865.
Tasmania used impressed duty stamps from 1867 onwards. The first issues were colourless, with the embossing just leaving an impression on the document. In 1882 stamps leaving an impression in vermilion were introduced, although the colourless embossed stamps still remained in use. Over the years, several designs were used, including various types of numerals and a design showing a platypus. Many values exist, ranging from ½d to £1000. In 1966, impressed duty stamps were issued in decimal currency, in both colourless and vermilion versions. Values range from 1c to $4000.
Cheques also had directly printed imprints instead of embossed or impressed stamps from the 1940s onwards. Imprints were also used for gaming tax and entertainments tax.
A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to designate collected taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, and many other things. Typically, businesses purchase the stamps from the government, and attach them to taxed items as part of putting the items on sale, or in the case of documents, as part of filling out the form.
Belize started as the colony of British Honduras, formally established in the 17th century but disputed through the 18th century.
Revenue stamps of Malta were first issued in 1899, when the islands were a British colony. From that year to 1912, all revenue issues were postage stamps overprinted accordingly, that was either done locally or by De La Rue in London. Postage stamps also became valid for fiscal use in 1913, so no new revenues were issued until 1926–30, when a series of key type stamps depicting King George V were issued. These exist unappropriated for use as general-duty revenues, or with additional inscriptions indicating a specific use; Applications, Contracts, Registers or Stocks & Shares. The only other revenues after this series were £1 stamps depicting George VI and Elizabeth II. Postage stamps remained valid for fiscal use until at least the 1980s.
Revenue stamps of the United Kingdom refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which were issued by and used in the Kingdom of England, the Kingdom of Great Britain, the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland, from the late 17th century to the present day.
Mauritius issued revenue stamps from 1 March 1869 to 1904. There were various types of fiscal stamps for different uses.
The Australian state of Western Australia issued revenue stamps from 1881 to 1973. There were various types for different taxes.
The Australian state of Victoria issued revenue stamps from 1870 to around 2000. There were various types for different taxes.
The Australian state of South Australia issued revenue stamps from 1894 to 2003. There were various types for different taxes.
The island of Cyprus first issued revenue stamps in 1878 and continues to do so to this day. The Turkish Republic of Northern Cyprus also issues its own revenue stamps.
Revenue stamps of British Guiana refer to the various revenue or fiscal stamps, whether adhesive or directly embossed, which were issued by British Guiana prior to the colony's independence as Guyana in 1966. Between the 1860s and 1890s, the colony issued Inland Revenue and Summary Jurisdiction stamps, while revenue stamps and dual-purpose postage and revenue stamps were issued during the late 19th and 20th centuries. In around the 1890s or 1900s, British Guiana possibly issued stamps for taxes on medicine and matches, but it is unclear if these were actually issued. Guyana continued to issue its own revenue stamps after independence.
The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.
The South African Republic (ZAR), later known as Transvaal issued revenue stamps from 1875 to around 1950. There were a number of different stamps for several taxes.
Cape of Good Hope issued revenue stamps from 1864 to 1961. There were a number of different stamps for several taxes.
New Zealand first issued revenue stamps on 1 January 1867 and their general use continued until the early 1950s. The only Revenue Stamp series still in use today is the Game Bird Habitat stamp which is used for payment of the Gun License for the duck shooting season which begins the first weekend of May. There were various types of fiscal stamps for different taxes.
Nyasaland, now known as Malawi, first issued revenue stamps as British Central Africa in 1891 and continued to do so until the late 1980s.
Rhodesia, now divided between Zambia and Zimbabwe, first issued revenue stamps in 1890, and Zimbabwe continues to do so to this day.
Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.
Hong Kong issued revenue stamps from 1867 to the 1990s, both when it was a British colony as well as when it was under Japanese occupation.
Malaysia first issued revenue stamps as the Straits Settlements in 1863, and continues to do so to this day. Over the years, a number of entities in modern Malaysia have issued revenue stamps.
Revenue stamps of Seychelles were first issued in 1893, when the islands were a dependency of the British Crown Colony of Mauritius. The first stamps were Mauritius Internal Revenue stamps depicting Queen Victoria overprinted for use in Seychelles, and Bill stamps were also similarly overprinted. Postage stamps depicting Victoria or Edward VII were overprinted for fiscal use at various points between 1894 and 1904, while surcharges on Bill stamps were made in around 1897–98.
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